112. Where aggregated information is collected and stored, institutions should develop an …

Where aggregated information is collected and stored, institutions should develop an appropriate methodology for the allocation of recoveries and costs to individual defaulted exposures and should apply this methodology consistently across exposures and over time. In any case institutions should demonstrate that the process of allocation of recoveries and costs is effective and that it does not lead to biased LGD estimates.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/